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Escrow Deposits for Arbitral Awards and DAB Decisions Exempt from GST under CGST Act, 2017.

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Full Text of the Document

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....Levy of GST - Supply - The amount deposited by the applicant (75%) in escrow account against bank guarantee pending outcome of the further challenge against Arbitral Award or dissatisfaction against DAB decision, is not liable to GST under the provisions of CGST Act, 2017 - AAR....

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